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RONGON MUKHOPADHYAY, DEEPAK ROSHAN
Devkabai Velji (Crusher Unit) – Appellant
Versus
State of Jharkhand, through the Secretary, Commercial Taxes Department – Respondent
JUDGMENT :
Deepak Roshan, J.
Heard learned counsel for the parties.
2. The instant writ petition has been preferred against the order dated 25th February, 2020 & 5th January, 2022 passed by the learned Commercial Taxes Tribunal, Jharkhand, Ranchi in Revision Case No. 30 of 2013, as well as Review Case No. JR 7 of 2020, respectively; whereby the revision petition and review petition of the petitioner have been rejected and the determination of sale price of Iron Ore sold by the petitioner on the basis of average rate of neighbouring mines in exercise of the powers under Section 35(7) read with Section 30(4) of the JVAT Act has been upheld.
3. The brief facts of the case as pleaded by the petitioner is that the petitioner is engaged in the business of mining & trading of iron ore, and Iron ore extracted from mines is known as “Run of Mines (ROM)” which requires further processing and screening. The premises of the petitioner does not have processing and screening facility and thus, only ROM was being sold by the petitioner. ROM includes Fines & Lumps and the grade of minerals found in petitioner’s premises was less than 55% (Fe) content, which would be evident from survey report as conta
The main legal point established in the judgment is that Mandi Shulk levied under Section 17(iii)(b) of the Adhiniyam falls within the definition of the expression 'sale price' as defined in Section ....
The court confirmed that sales tax liability requires clear evidence of collection, with the Tribunal correctly stating that merely inclusive pricing does not prove tax collection on exempt goods.
Sales made outside Uttar Pradesh are excluded from turnover calculations for tax liability under the U. P. Sales Tax Act, reaffirmed by constitutional provisions.
The court confirmed the legality of surcharge and denied exemption claims on 'maida', emphasizing the obligation to inform taxpayers of assessment bases to ensure due process.
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